ESG入主營運

全球專業服務機構 EY（安永）發布「Sustainable Operating Blueprint（永續營運藍圖）」，旨在回應企業長期面臨的核心挑戰：儘管做出雄心勃勃的氣候承諾與 ESG 宣示，卻難以將目標轉化為可衡量、可落地、可創造長期價值的企業級行動。

Global professional services firm EY has introduced its Sustainable Operating Blueprint to address a persistent corporate challenge: while many companies set ambitious climate and ESG commitments, they often struggle to translate those pledges into enterprise-wide execution that delivers measurable impact and long-term value.

該框架在氣候風險升高與地緣政治不確定性加劇的背景下推出，被定位為一套實務導向工具，協助企業將永續策略與風險管理、營運韌性及成長規劃對齊。

Launched amid intensifying climate risk and geopolitical uncertainty, the framework is positioned as a practical tool to align sustainability with risk management, operational resilience and growth strategy.

從部門化 ESG 走向企業整合

EY 氣候變遷與永續服務全球負責人 Alexis Gazzo 指出，多數企業仍將永續議題交由專責團隊處理，與企業核心職能——如策略規劃、採購管理、產品設計與績效評估——彼此分離。

這種「部門化 ESG」模式，使企業難以有效管理氣候轉型風險，也限制了永續帶來的創新與成長機會。

From Siloed ESG to Enterprise Integration

According to Alexis Gazzo, EY Climate Change and Sustainability Services Global Leader, sustainability functions in many organizations remain separated from core operations such as planning, procurement, product development and performance management.

The Sustainable Operating Blueprint seeks to close this structural gap. Rather than treating sustainability as a compliance or disclosure exercise, EY frames it as a strategic driver of enterprise transformation and competitive advantage.

永續營運藍圖的核心目的，即在於打破此一結構性斷層。EY 將永續定位為企業轉型與競爭優勢的驅動引擎，而非僅止於法遵或揭露導向功能。

AI 驅動的轉型路徑

該框架內建 AI 支援的轉型路徑（AI-enabled roadmap），協助企業：

此方法特別適用於面對法規收緊、投資人要求提高及供應鏈風險升溫的企業環境。

透過將高層級 ESG 承諾拆解為具體執行步驟，該藍圖旨在使 ESG 整合具備操作性與績效可衡量性。

兩大支柱與九項推動槓桿

整體框架建立在兩大核心支柱之上：

策略清晰性（Strategic Clarity） 協助企業領導層將永續納入決策流程、利害關係人溝通及企業準備度規劃。

AI-Enabled Transformation Roadmap

At the center of the framework is an AI-enabled roadmap guiding organizations through a structured integration process. It supports defining sustainability ambition, assessing maturity, identifying capability gaps and prioritizing actions aligned with the company’s operating model.

This approach aims to convert high-level ESG commitments into operational and measurable actions, particularly as companies face tightening regulations and rising investor expectations.

營運嵌入性（Operational Embeddedness） 將永續目標轉化為日常流程、系統設計與績效管理機制。

此外，藍圖透過九項關鍵槓桿支持落地，包括：

這些槓桿可協助企業在全組織層級擴展永續實踐，並持續追蹤轉型成效。

永續作為價值創造引擎

EY 強調，永續必須從「揭露義務」升級為「策略核心」。對企業高層而言，將永續嵌入採購、產品設計與績效系統，已與供應鏈韌性與長期競爭力密切相關。

Two Core Pillars and Nine Implementation Levers

The framework rests on two pillars: strategic clarity and operational embeddedness. Together, they integrate sustainability into decision-making, governance structures, systems and performance management.

Implementation is supported by nine key levers covering governance, organizational design, skills, processes, technology, product innovation and monitoring mechanisms - enabling scalable and measurable ESG integration.

對投資人而言，整合型永續治理代表更強的轉型準備度、風險管理能力與長期價值創造潛力。

全球企業治理轉型的關鍵時點

Sustainability as an Engine of Value Creation

Sustainable Operating Blueprint 的發布，反映企業永續治理正進入新階段。隨著氣候風險加劇與監管要求趨嚴，企業必須展現可信且可執行的轉型路徑。

EY emphasizes that sustainability must evolve from a reporting obligation to a central driver of resilience and innovation. For executives, embedding sustainability into procurement and product design strengthens supply chain resilience and competitiveness. For investors, integrated ESG signals stronger governance and improved transition readiness.

透過將永續重新定義為「營運模式」，而非「報告層級」，EY 強調一項關鍵共識：企業長期生存能力，已與氣候韌性、治理強度與 ESG 全面整合密不可分。

By positioning sustainability as an operating model rather than a reporting layer, EY underscores a growing consensus: long-term business viability is inseparable from climate resilience, governance strength and enterprise-wide ESG integration.